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DPAD

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Does anyone have a good resource that explains the 2018 DPAD that is allowed? I have heard that it is for agricultural coop's that sent 1099-PATR with the DPAD on it, they have special rules for getting that deduction in 2018. I can see where you put the amount on the 1040 line 10. However, I know you are supposed to decrease your regular QBI deduction by so much. I just can't seem to find anywhere that is good and reliable to explain it better.

 

THanks!!!

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